Wavertree Christian Community Centre
Accounts
31 March 2022
Charity Number 1172484
## **Wavertree Christian Community Centre Contents**
||**Page**|
|---|---|
|Trustees Report|1|
|Statement of Financial Activities|5|
|Income & Expenditure Account|6|
|Balance Sheet|7|
|Notes to the accounts|8|
## **Wavertree Christian Community Centre Charity Number: 1172484 Trustees Annual Report for the year ended 31st March 2022**
The trustees present their report and unaudited financial statements for the year ended 31st March 2022.
## **Reference and Administrative Information**
Charity Name: Wavertree Christian Community Centre Charity registration number: 1172484 Company registration number: N/A Registered Office: N/A Operational address: Earlsfield Road, Liverpool, L15 5BZ **Trustees** Dr D Edwards Mr A Fairbrother Mr K Harris Mr W Haymes Mr D Stephenson
## **Accountants**
Sinclair Accounting Co Ltd, 300 St Mary’s Road, Garston, Liverpool, L19 0NQ
## **Bankers**
Lloyds Bank, Liverpool Law Courts, L2 1TS
## **Structure, Governance and Management**
## **Governing Document**
Wavertree Christian Fellowship is registered with the Charity Commission and constituted by a Deed of Trust dated 15th November 1985.
## **Organisation**
The trustees are responsible for overseeing the charity's activities to ensure that they remain within the boundaries laid down in the deed of trust.
A leadership team is in place to oversee the day to day activities of charity.
Andrew Fairbrother Debby Edwards Ken Harris Sue Harris William Haymes Beverley Stephenson Douglas Stephenson
Nursery manager: Beverley Stephenson Paid counsellor: Sue Harris Worship leader: Ken Harris
Signed
A Fairbrother
21 December 2022
1
## **Wavertree Christian Community Centre Charity Number: 1172484 Trustees Annual Report for the year ended 31st March 2022**
## **Our Aims and objectives**
## **Purposes and Aims**
The main object of the charity is the provision of a meeting place for the local community for purposes that include the advancement of the Christian faith. In support of this object are the promoting, supporting and organising of scholarships, conferences, seminars, study tours; establishing and supporting the establishment of churches and other charitable institutions for the benefit of the Christian faith; providing, furnishing, equipping and maintaining and managing buildings; providing a meeting place for young people and such other facilities as will help them to develop their mental and spiritual capacities and so to grow to full maturity as individuals in the faith of Christ and as members of society; to exercise a ministry of care, counselling, practical and financial help and assistance to those in need of spiritual and other help and support.
## **Review of Activities**
The church building and associated land has been maintained throughout the year allowing both church and nursery to offer a more varied play and learning environment to the local community.
Local community and church groups have made use of the facilities for a wide variety of purposes including Church services, prayer meetings, a ‘knit and natter’ group and the community gospel choir which has gone on to perform at a number of public and private functions across the city.
The Church was able to host regular events including:
-Sunday worship meetings
-Sunday school -Pre-school nursery
-Parent and toddler group -Gospel choir -Guitar club -Gardeners club -Prayer meeting -Prayer for Liverpool
The trust continued its employment of a qualified counsellor Sue Harris. Her services enabled the fellowship to offer care and support to many members of the local community and to members of the church as required. In addition she has organised inclusive public events, with opportunities to hear inspirational speakers, share meals and engage with the wider community.
## **Relationships with other charities**
The charity has working relationships with: Wavertree Christian Community Centre (See special note), The Evangelical Alliance, Merseyside Evangelical Alliance Trust, The Haven Project, REACH, Tearfund, Fusion, IMPACT, and other missionary groups.
## **Links with the church on Merseyside and beyond**
Wavertree Christian Fellowship recognises its place as one component part of the whole church in Liverpool. We hope to maintain our prayer network links and to continue to utilise our existing relationship with Together For The harvest. The leadership team have made time to meet with other leaders in the city and encouraged fellowship members to attend citywide and national events.
2
## **Wavertree Christian Community Centre Charity Number: 1172484 Trustees Annual Report for the year ended 31st March 2022**
## **Financial Review**
Total receipts on unrestricted funds were £26,652 and the resulting surplus for the year totalled £9,162.
## **Principal Funding Sources**
The principal funding sources for the charity are currently by way of grants, donations and gifts from members of the church and local community.
## **Investment Policy**
Aside from retaining a prudent amount in reserves each year, any monies not immediately required may be invested at the discretion of the Trustees.
## **Reserves Policy**
Our policy is to maintain a balance in unrestricted funds to provide for at least three to six months unrestricted payments
(circa £24,000), for unexpected expenses, and to allow for a managed and responsible closure of the trust if required.
## **Plans for Future Periods**
## We will:
-continue to support deacons in takeing responsibility for monitoring and maintaining the fabric of church environs. -make improvements to our facilities to better meet the needs of the community and external requirements, where appropriate.
- -engage members of the fellowship to assist with maintenance during workdays.
- -consider the role of trustees and how they support the work of the charity
- -consider further support for administration of the trust
- -continue to encourage and support outreach by membership of the fellowship overseas.
- -continue with outreach in the area through dedicated services like the carol concert, ‘Messy Church’, Easter services etc.
## **Special Note**
Under instruction from the Charity Commission a new Charitable Incorporated Organisation: Wavertree Christian community Centre has been set up to properly include all activities of WCF. Transfer of all assets and liabilities of WCF to WCCC is now almost complete
3
**Wavertree Christian Community Centre Charity Number: 1172484 Independent examiners report for the year ending 31st March 2022**
## **Independent Examiner**
Graeme O'Callaghan ACA 300 St Mary's Road, Garston, Liverpool L19 0NQ
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
Examine the accounts under section 145 of the Charities Act
## **Basis of independent examiner’s report**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in, any material respect, the 1 requirements: - To keep accounting records in accordance with section 130 of the Charities Act; - To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of 2 the accounts to be reached
Signed
Graeme O'Callaghan Chartered Accountant 300 St Mary's Road, Garston, Liverpool L19 0NQ
21 December 2022
4
## **Wavertree Christian Community Centre Charity Number: 1172484**
**Statement of Financial Activities for the year ended 31 March 2022**
|**Notes**
**INCOME**
Voluntary income
2
Investment income
4
3
**Total Incoming Resources**
**EXPENDITURE**
**Total Outgoing Resources**
5
Balance brought forward
**Total Funds Carried Forward**
Other incoming resources
Net Incoming (Outgoing) resources for the
year|**2022**
**2021**
**£**
24,245
21,490
7
100
2,400
2,750
**26,652**
**24,340**
(30,522)
(28,334)
**(30,522)**
**(28,334)**
(3,870)
(3,994)
95,295
99,289
**91,425**
**95,295**
**Unrestricted Funds**|**2022**
**2021**
**£**
199,144
146,883
**199,144**
**146,883**
(186,112)
(158,237)
**(186,112)**
**(158,237)**
13,032
(11,354)
29,355
40,709
**42,387**
**-**
**29,355**
**Restricted Funds**|**Total**
**2022**
**£**
24,245
7
201,544|
|---|---|---|---|
||||**225,796**|
||||(216,634)|
||||**(216,634)**|
||||9,162
124,650|
||||**133,812**|
5
## **Wavertree Christian Community Centre Income and Expenditure Account for the year ended 31 March 2022**
|**Income**
Donations, gifts and fundraising
Bank interest received
Nursery Income
**Expenses**
Purchases
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Advertising and business entertainment costs
Bank, credit card and other finance charges
Accountancy, legal and other professional fees
Depreciation and loss/(profit) on sale
Other expenses inc Donations
**Surplus/(deficit)**|**2022**
**£**
24,245
7
201,544
225,796
12,035
149,205
10,999
32,026
1,404
122
89
3,767
588
6,399
216,634
9,162|**2021**
**£**
21,490
100
149,633|
|---|---|---|
|||171,223|
|||7,701
144,047
10,552
13,319
1,447
143
81
2,605
462
6,214|
|||186,571|
||||
||||
|||(15,348)|
6
## **Wavertree Christian Community Centre Balance Sheet as at 31 March 2022**
|**Notes**
**Fixed assets**
Property, equipment & machinery
3
**Current assets**
Income tax recoverable
Sundry debtors
Bank/building society balances
Cash in hand
**Current liabilities**
Trade creditors
Other liabilities and accruals
**Net current assets**
**Net assets**
**Reserve funds**
Balance at start of period
Net surplus/(deficit)|26,814
236
79,008
-|**2022**
**£**
31,267
102,545
133,812
124,650
9,162
133,812|**2021**
**£**
31,855
22,230
270
75,964
(10)
98,454
1,339
4,320
5,659
92,795
124,650
139,998
(15,348)
124,650|**2021**
**£**
31,855
22,230
270
75,964
(10)
98,454
1,339
4,320
5,659
92,795
124,650
139,998
(15,348)
124,650|
|---|---|---|---|---|
||106,058||98,454||
||1,284
2,229||1,339
4,320||
||3,513||5,659||
||||||
|||||124,650|
|||||139,998
(15,348)|
|||||124,650|
7
**Wavertree Christian Community Centre Notes to the Accounts for the year ended 31 March 2022**
## **1 Accounting basis**
The financial statements have been prepared in accordance with UK Generally Accepted Accounting Practice along with the requirments of the Statement of Recommended Practive (SORP 2005).
|**2**
**Income and Expenditure account analysis**
**2**
**Income**
Donations, gifts and fundraising
**3**
**Other income**
Nursery fees and other income
Nursery grants
Rent
**4**
**Interest received**
Interest
**5**
**Expenditure**
Purchases- Nursery
Other direct costs
**Wages, salaries and other staff costs**
Wages and salaries
Pensions
Staff entertaining and gifts
Employer's NI
Staff training and welfare
**Car, van and travel expenses**
**Rent, rates, power and insurance costs**
Rent
Rates
Light and heat
Insurance
Cleaning
**Repairs and renewals of property and equipment**
Repairs and maintenance|**2022**
**£**
24,245
34,903
164,241
2,400
201,544
7
12,035
-
12,035
139,832
2,495
995
5,210
673
149,205
2,400
330
7,165
1,048
56
10,999
32,026|**2021**
**£**
21,490|
|---|---|---|
|||10,098
138,535
1,000|
|||149,633|
|||100|
|||7,640
61|
|||7,701|
|||135,585
2,676
1,561
4,096
129|
|||144,047|
||||
|||2,400
435
5,672
993
1,052|
|||10,552|
|||13,319|
8
## **Wavertree Christian Community Centre Notes to the Accounts for the year ended 31 March 2022**
|**Telephone, fax, stationery and other office costs**
Telephone and fax
Stationery and printing
Membership
Software
**Advertising and business entertainment costs**
Advertising and PR
**Bank, credit card and other finance charges**
Bank charges
**Accountancy, legal and other professional fees**
Accountants fees
Other legal and professional
**Depreciation and loss/(profit) on sale**
Depreciation
**Other business expenses**
Donations
Sundry expenses|681
253
249
221
1,404
122
7
89
3,366
401
3,767
588
6,305
94
6,399|648
132
163
504|
|---|---|---|
|||1,447|
|||143|
|||100|
|||81|
|||2,280
325|
|||2,605|
|||462|
|||6,210
4|
|||6,214|
9
## **Wavertree Christian Community Centre Notes to the Accounts**
**for the year ended 31 March 2022**
## **3 Plant, machinery and motor vehicles**
|**Plant, machinery and motor vehicles**||||
|---|---|---|---|
|**Cost**
At 1 April 2021
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021|**Land &**
**Building**
**£**
30,000
30,000
-
-
-
30,000
30,000|**Plant &**
**Machinery**
**£**
15,537
15,537
13,682
588
14,270
1,267
1,855|**Total**
**£**
45,537|
||||45,537|
||||13,682
588|
||||14,270|
||||31,267|
||||31,855|
10